Image of Business Interest Expense Limitation Under §163(j) - Keeping Financing
Live Webcast Replay

Business Interest Expense Limitation Under §163(j) - Keeping Financing From Being Even More Expensive

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Industry Institute |  Tax
Bradley Burnett, J.D., LL.M.
Course Levels:
2 Hours
Access for 30 day(s) after program date.


Borrowing to finance a business is expensive enough to begin with. Losing the tax deduction for business interest expense (BIE) opens a new wound and pours salt into it.  If new §163(j) applies to limit the BIE deduction, interest expense stacks up like checkers on a bad checkerboard. If it stacks up on you, then maybe, just maybe, you can deduct it later, or perhaps it will sit there and just rot.

Basic Course Information

Learning Objectives
  •  To learn the ropes of the new rules and maximize deductions for business interest expense

Major Subjects
  • Business interest expense (BIE) allowed and suspended
  • Adjusted taxable income computation – Twists, twists and turns
  • Determining whether small business exempt from the rules
  • Determining whether business is “tax shelter” on hook for §163(j)  
  • What in the dickens is excess business interest expense (EBIE) anyway?
  • What elections out are available? What do they cost?
  • How do C Corps fare?  S Corps?
  • How do partnership stack things? Where do the stacks end up sitting?
  • How the attribution rules can hand your head to you
  • Planning to keep BIE deductions flowing to begin with

Course Materials


Bradley Burnett, J.D., LL.M. Related seminars and products: 19

Bradley Burnett, J.D., LL.M. (Taxation), is a practicing Colorado tax attorney with 33 years of tax practice experience. His practice emphasis is on tax planning and tax controversy resolution. He also prepares a handful of tax returns.

Prior to establishing his own law firm in 1990, he practiced tax accounting with national and local CPA firms, worked as trust officer for a Denver bank and managed the tax department as partner in a medium-sized Denver law firm. After receiving his undergraduate degree in accounting and law degree (J.D.), he earned a Master of Laws (LL.M.) in Taxation from the University of Denver School of Law Graduate Tax Program.

Mr. Burnett has delivered more than 3,000 presentations on U.S. tax law throughout all fifty U.S. states, Washington, D.C., the Bahamas, Italy, Greece, Turkey and Canada. He has authored texts of 35 CPE courses.

Bradley served as adjunct professor at the University of Denver School of Law Graduate Tax Program, where he pioneered an Employment Tax course and occasionally pinch hit teaching the IRS Practice and Procedure topic.  He has appeared on television answering tax questions for call-in viewers of Denver NBC affiliate KUSA Channel 9.  Brad received the Illinois Society of CPAs Instructor Excellence Award for teaching in Chicago and five times has been the top rated, most requested instructor for CPA Society annual tax conferences.

Burnett’s seminar style is to deliver the subject matter in briskly paced, enthusiastic and witty fashion. His forte’ is the candid communication of practical ideas relating to tax law.


Fri, Oct 25, 2019 - 10:00a to 12:00p EDT
Fri, Nov 08, 2019 - 01:00p to 03:00p EST
Wed, Nov 20, 2019 - 11:00a to 01:00p EST
Thu, Dec 12, 2019 - 01:00p to 03:00p EST
Mon, Dec 16, 2019 - 09:00a to 11:00a EST
Fri, Dec 27, 2019 - 12:00p to 02:00p EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Persons interested in maximizing (and reporting on relevant tax returns) interest expense deductions under §163(j)
Original Recording Date 07/18/2019
Yellow Book No
Course Developer Bradley Burnett Tax Seminars, Ltd.
Date Added to Catalog 07/03/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based

Promo Video



Overall:      3.7

Total Reviews: 3

Please wait ...

Back to Top